CLA-2-95:RR:NC:2:224 J83822

Ms. Yolanda Bryan
Big Apple Customs Brokers Inc
151-02 132nd Avenue
Jamaica, NY 11434

RE: The tariff classification of baseballs and softballs from China.

Dear Ms. Bryan:

In your letter dated April 21, 2003, you requested a tariff classification ruling, on behalf of Regent Sports Corp., your client.

You are requesting the tariff classification on two different types of balls: baseballs and softballs used in the sports of the same names. Both the baseballs and the softballs are constructed of synthetic coverings over cork centers. The correct classification will be in Chapter 95 of the HTS which provides a statistical breakout for both baseballs and softballs. The samples will be returned, as requested by your office.

The applicable subheading for the baseballs will be 9506.69.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for balls, other than golf balls and table-tennis balls: other: baseballs and softballs...baseballs. The rate of duty will be free.

The applicable subheading for the softballs will be 9506.69.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for balls, other than golf balls and table-tennis balls: other: baseballs and softballs...softballs. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division